What county per capita income figures should South Carolina taxpayers use for incentive eligibility while the 2025 figures are delayed?

Plain-English summary

South Carolina's updated county per capita personal income figures are delayed, and this Information Letter tells taxpayers which figures to use in the meantime.

Several South Carolina income, sales and use, and property tax incentives depend on whether the jobs tied to a project meet state or county per capita personal income thresholds. The Department normally publishes the county figures in November, using data provided by the South Carolina Revenue and Fiscal Affairs Office, which in turn relies on the U.S. Bureau of Economic Analysis (BEA).

Because of the federal government shutdown, the BEA will not provide the necessary data until February 5, 2026. The Department will publish the new county per capita income figures soon after that date. Until then, taxpayers should use the county figures published in SC Information Letter #24-20 (dated December 3, 2024).

What this means for you

Businesses testing county-based incentive eligibility

Do not wait on the 2025 county figures if you need to evaluate an incentive now — the Department instructs you to rely on the prior figures from Information Letter #24-20 until the updated ones are released after February 5, 2026.

Check back after February 2026

Once the BEA data arrives and the Department publishes new county figures, switch to the current numbers for any determination that depends on them.

Common questions

Q: Why are the county per capita income figures delayed?
A: The federal government shutdown delayed the U.S. Bureau of Economic Analysis data; it is expected February 5, 2026.

Q: Which figures should I use in the meantime?
A: The county figures the Department published in SC Information Letter #24-20 on December 3, 2024.

Q: When will the new figures come out?
A: Soon after February 5, 2026, per the Department.

Citations and references

Authority and statutes:

• S.C. Code Ann. § 12-4-320 — Department's authority to issue advisory opinions
• SC Revenue Procedure #09-3
• Refers taxpayers to SC Information Letter #24-20 (December 3, 2024) for interim county figures

Source

• Landing page: https://dor.sc.gov/advisory-opinion-search
• Original PDF: https://dor.sc.gov/sites/dor/files/policies/IL25-23.pdf

Original ruling text

STATE OF SOUTH CAROLINA

DEPARTMENT OF REVENUE
300A Outlet Pointe Blvd., Columbia, South Carolina 29210
P.O. Box 125, Columbia, South Carolina 29214-0575

SC INFORMATION LETTER #25-23
SUBJECT:

Per Capita Income Figures for South Carolina Counties

DATE:

December 4, 2025

SUPERSEDES:

All previous documents and any oral directives in conflict herewith.

AUTHORITY:

S.C. Code Ann. § 12-4-320
SC Revenue Procedure #09-3

SCOPE:

An Information Letter is a written statement issued to the public to
announce general information useful in complying with the laws
administered by the Department. An Information Letter has no
precedential value.

Several South Carolina income, sales and use, and property tax incentives require jobs
associated with the incentive to meet certain state or county per capita personal income
requirements to determine qualification for, or the amount of, the incentive. The
Department generally publishes the county per capita personal income figures in November
after they are provided by the South Carolina Revenue and Fiscal Affairs Office. These
figures are based on information provided by the United States Bureau of Economic
Analysis (BEA).
Due to the federal government shut down, the BEA will not provide the necessary
information until February 5, 2026. The Department will publish the county per capita
personal income figures soon after that date. Until the Department publishes the new
figures, taxpayers should use the county figures published by the Department in SC
Information Letter #24-20 published on December 3, 2024.